YARLINI: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
YARLINI
Largest movements
- Receivables within one year +€32,590
up €32,590 (+175%), from €18,656 to €51,245
of which Trade receivables: +€37,736
- Tangible fixed assets -€25,154
down €25,154 (-9.2%), from €273,898 to €248,744
of which Land and buildings: -€20,494
- Cash -€8,993
down €8,993 (-23.9%), from €37,699 to €28,706
mainly Debts after one year (-€39,379) and Receivables within one year (-€32,590)
- Debts after one year -€39,379
down €39,379 (-22.7%), from €173,561 to €134,182
of which Financial debts: -€39,379
- Other debts +€15,197
up €15,197 (+62.3%), from €24,390 to €39,587
- Tax, wage and social debts +€7,262
up €7,262 (+195%), from €3,726 to €10,988
of which Taxes: +€7,262
- Reserves +€6,178
up €6,178 (+9.4%), from €65,855 to €72,033
- Trade debts +€5,477
up €5,477 (+139%), from €3,950 to €9,427
- Gross operating margin -€33,647
down €33,647 (-37.7%), from €89,189 to €55,542
- Taxes -€8,029
down €8,029 (-63.0%), from €12,745 to €4,716
- Depreciation -€2,428
down €2,428 (-7.6%), from €32,105 to €29,677
- Other operating charges -€1,331
down €1,331 (-17.6%), from €7,581 to €6,249
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €338,254 | €335,077 | -€3,177 | -0.9% |
| Fixed assets | 21/28 | €273,898 | €248,744 | -€25,154 | -9.2% |
| Tangible fixed assets | 22/27 | €273,898 | €248,744 | -€25,154 | -9.2% |
| Land and buildings | 22 | €249,207 | €228,713 | -€20,494 | -8.2% |
| Plant, machinery and equipment | 23 | €1,820 | €1,407 | -€413 | -22.7% |
| Furniture and vehicles | 24 | €22,640 | €18,471 | -€4,169 | -18.4% |
| Other tangible fixed assets | 26 | €231 | €154 | -€77 | -33.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €64,356 | €86,333 | +€21,977 | +34.1% |
| Amounts receivable within one year | 40/41 | €18,656 | €51,245 | +€32,590 | +175% |
| Trade receivables | 40 | €3,215 | €40,952 | +€37,736 | +1,174% |
| Other amounts receivable | 41 | €15,440 | €10,294 | -€5,146 | -33.3% |
| Cash at bank and in hand | 54/58 | €37,699 | €28,706 | -€8,993 | -23.9% |
| Deferred charges and accrued income | 490/1 | €8,001 | €6,381 | -€1,620 | -20.2% |
| Total equity and liabilities | 10/49 | €338,254 | €335,077 | -€3,177 | -0.9% |
| Equity | 10/15 | €84,455 | €91,105 | +€6,650 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,855 | €72,033 | +€6,178 | +9.4% |
| Distributable reserves | 133 | €65,855 | €72,033 | +€6,178 | +9.4% |
| Profit (loss) carried forward | 14 | - | €472 | +€472 | |
| Amounts payable | 17/49 | €253,799 | €243,972 | -€9,827 | -3.9% |
| Amounts payable after more than one year | 17 | €173,561 | €134,182 | -€39,379 | -22.7% |
| Financial debts | 170/4 | €169,421 | €130,042 | -€39,379 | -23.2% |
| Other amounts payable | 178/9 | €4,140 | €4,140 | = | 0.0% |
| Amounts payable within one year | 42/48 | €78,716 | €109,790 | +€31,074 | +39.5% |
| Current portion of amounts payable after more than one year | 42 | €44,001 | €44,238 | +€237 | +0.5% |
| Financial debts | 43 | €2,650 | €5,550 | +€2,900 | +109% |
| Credit institutions | 430/8 | €2,650 | €5,550 | +€2,900 | +109% |
| Trade debts | 44 | €3,950 | €9,427 | +€5,477 | +139% |
| Suppliers | 440/4 | €3,950 | €9,427 | +€5,477 | +139% |
| Taxes, remuneration and social security | 45 | €3,726 | €10,988 | +€7,262 | +195% |
| Taxes | 450/3 | €3,726 | €10,988 | +€7,262 | +195% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €24,390 | €39,587 | +€15,197 | +62.3% |
| Accrued charges and deferred income | 492/3 | €1,521 | €0 | -€1,521 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,105 | €29,677 | -€2,428 | -7.6% |
| Other operating charges | 640/8 | €7,581 | €6,249 | -€1,331 | -17.6% |
| Gross operating margin | 9900 | €89,189 | €55,542 | -€33,647 | -37.7% |
| Operating profit (loss) | 9901 | €49,504 | €19,616 | -€29,888 | -60.4% |
| Financial income | 75/76B | €192 | €13 | -€179 | -93.4% |
| Recurring financial income | 75 | €192 | €13 | -€179 | -93.4% |
| Financial charges | 65/66B | €9,152 | €8,262 | -€890 | -9.7% |
| Recurring financial charges | 65 | €9,152 | €8,262 | -€890 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €40,544 | €11,366 | -€29,177 | -72.0% |
| Income taxes | 67/77 | €12,745 | €4,716 | -€8,029 | -63.0% |
| Profit (loss) for the period | 9904 | €27,798 | €6,650 | -€21,148 | -76.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,798 | €6,650 | -€21,148 | -76.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.